Results 161 to 170 of about 61,732 (316)

Perception of petroleum profits tax compliance in Nigeria.

The aim of this research is to examine whether the extent of tax compliance by oil producing companies in Nigeria is determined by the knowledge, remuneration and incentives of government tax officials.
Oremade, Babatunde Timothy
core  

Estate and trust administration ::tax planning /

, 2011
" ... discusses aspects of tax planning in connection with the administration of an estate or trust. This portfolio includes, but is not limited to, the subject of after-death tax planning.
Acker, Alan S.,
core  

Tax Administration

Technical Notes and Manuals
Koukoulioti, Vasiliki, Lindsay, Ira K.
openaire   +3 more sources

Does electronic invoicing lead to stronger tax compliance? Evidence from China. [PDF]

PLoS One
Tao R, Li J.
europepmc   +1 more source

Cultivating Circularity: Harnessing Industry 4.0 and Stakeholder Engagement for a Sustainable Agrifood Future in Brazil

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem, Lucila M. S. Campos, Tais Provensi, Charbel Jose Chiappetta Jabbour   +3 more
wiley   +1 more source

Tax Evasion and Corruption in Tax Administration [PDF]

Corruption, Tax Evasion, No commitment, Maximal ...
Marcello D'Amato, Antonio Acconcia, Riccardo Martina   +2 more
core  

Excise taxes of oral nicotine pouches in the USA. [PDF]

Tob Control
He Y, Zettler PJ, Berman ML, Xu L, Shang C.   +4 more
europepmc   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

Voting over tax schedules in the presence of tax avoidance [PDF]

This paper reconsiders the classical problem of majority voting over tax schedules, adding the possibility to avoid taxes. In this setting preferences over tax schedules are not determined by earned income, but rather by taxable income, which depends on ...
Roine, Jesper
core  

Independent Female Directors and Green Innovation in China: The Moderating Roles of Ownership Structure and Market Competition

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman, Muhammad Jameel Hussain, Isaac Nana Akuffo, Ifeoma Rita Ezedebego, Ernest Ezeani   +4 more
wiley   +1 more source